Community Hospital Linen Services, Inc. v. Commissioner of Taxation

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• finding property of hospital laundry wholly owned by public hospitals was constitutionally exempt from taxation, reasoning a subsidiary “devoted exclusively to serving the purposes of the parent corporations” may be “disregarded as a separate tax entity”
• “Respondent’s articles of incorporation specifically forbid them from engaging in any activities unrelated to their purpose of serving the member hospitals.”
• \[I]t was in substance and form a separate legal entity and could not disavow that fact for tax purposes .\ (Emphasis added.)

Source: CourtListener parenthetical corpus (CC0).